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U.S. Customs and Border Protection
◆
19 CFR PART 177
REVOCATION OF TWO RULING LETTERS AND
PROPOSED REVOCATION OF TREATMENT RELATING TO
THE TARIFF CLASSIFICATION OF BATTERY-OPERATED
FOOD MILLS
AGENCY: U.S. Customs and Border Protection, Department of
Homeland Security.
ACTION: Notice of revocation of of two ruling letters and revocation
of treatment relating to the tariff classification of battery-operated
food mills.
SUMMARY: Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C.
§ 1625(c)), as amended by section 623 of title VI (Customs Modern-
ization) of the North American Free Trade Agreement Implementa-
tion Act (Pub. L. 103–182, 107 Stat. 2057), this notice advises inter-
ested parties that U.S. Customs and Border Protection (CBP) is
revoking two ruling letters concerning the tariff classification of
battery-operated food mills under the Harmonized Tariff Schedule of
the United States (HTSUS). Similarly, CBP is revoking any treat-
ment previously accorded by CBP to substantially identical transac-
tions. Notice of the proposed action was published in the Customs
Bulletin, Vol. 54, No. 23, on June 17, 2020. No comments were re-
ceived in response to that notice.
EFFECTIVE DATE: This action is effective for merchandise
entered or withdrawn from warehouse for consumption on or after
October 4, 2020.
FOR FURTHER INFORMATION CONTACT: Suzanne
Kingsbury, Electronics, Machinery, Automotive and International
Nomenclature Branch, Regulations and Rulings, Office of Trade, at
(202) 325–0113 or via email at suzanne.kingsbury@cbp.dhs.gov.
12 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
SUPPLEMENTARY INFORMATION:
BACKGROUND
Current customs law includes two key concepts: informed compli-
ance and shared responsibility. Accordingly, the law imposes an obli-
gation on CBP to provide the public with information concerning the
trade community’s responsibilities and rights under the customs and
related laws. In addition, both the public and CBP share responsibil-
ity in carrying out import requirements. For example, under section
484 of the Tariff Act of 1930, as amended (19 U.S.C. § 1484), the
importer of record is responsible for using reasonable care to enter,
classify and value imported merchandise, and to provide any other
information necessary to enable CBP to properly assess duties, collect
accurate statistics, and determine whether any other applicable legal
requirement is met.
Pursuant to 19 U.S.C. § 1625(c)(1), a notice was published in the
Customs Bulletin, Vol. 54, No. 23, on June 17, 2020, proposing to
revoke two ruling letters concerning the tariff classification of
battery-operated food mills. Any party who has received an interpre-
tive ruling or decision (i.e., a ruling letter, internal advice memoran-
dum or decision, or protest review decision) on the merchandise
subject to this notice should have advised CBP during the comment
period.
Similarly, pursuant to 19 U.S.C. § 1625(c)(2), CBP is revoking any
treatment previously accorded by CBP to substantially identical
transactions. Any person involved in substantially identical transac-
tions should have advised CBP during the comment period. An im-
porter’s failure to advise CBP of substantially identical transactions
or of a specific ruling not identified in this notice may raise issues of
reasonable care on the part of the importer or its agents for impor-
tations of merchandise subsequent to the effective date of this notice.
In NY N254846 and NY N254844, CBP classified two styles of
battery-operated salt and pepper mills (grinders) in heading 8210,
HTSUS, specifically in subheading 8210.00.00, HTSUS, which pro-
vides for “[H]and-operated mechanical appliances, weighting 10 kg or
less, used in the preparation, conditioning or serving of food or drink,
and base metal parts thereof.” CBP has reviewed NY N254846 and
NY N254844 and has determined the ruling letters to be in error. It
is now CBP’s position that battery-operated food mills are properly
classified in heading 8509, HTSUS, specifically in subheading
8509.40.00, HTSUS, which provides for “[E]lectromechanical domes-
tic appliances, with self-contained electric motor, other than vacuum3 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
cleaners of heading 8508; parts thereof: Food grinders, processors and
mixers; fruit or vegetable juice extractors.”
Pursuant to 19 U.S.C. § 1625(c)(1), CBP is revoking NY N254846
and NY N254844 and revoking or modifying any other ruling not
specifically identified to reflect the analysis contained in HQ
H257788, set forth as an attachment to this notice. Additionally,
pursuant to 19 U.S.C. § 1625(c)(2), CBP is revoking any treatment
previously accorded by CBP to substantially identical transactions.
In accordance with 19 U.S.C. § 1625(c), this ruling will become
effective 60 days after publication in the Customs Bulletin.
GREGORY CONNOR
for
CRAIG T. CLARK,
Director
Commercial and Trade Facilitation Division
Attachment4 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
HQ H257788
July 20, 2020
CLA-2 OT:RR:CTF:EMAIN H257788 SKK
CATEGORY: Classification
TARIFF NO.: 8509.40.00
MS. MARTA PORTILLO
HSN
1 HSN DRIVE
ST. PETERSBURG, FL 33729
RE: Revocation of NY N254846 and NY N254844; battery-operated food mill;
electric salt and pepper grinder.
MS. PORTILLO:
This letter is in reference to New York Ruling Letter (NY) N254846, dated
July 9, 2014, and NY N254844, dated July 22, 2014, issued to HSN and
concerning the classification of battery-operated condiment mills in heading
8210 of the Harmonized Tariff Schedule of the United States (HTSUS),
specifically subheading 8210.00.00, HTSUS, which provides for “[H]and-
operated mechanical appliances, weighting 10 kg or less, used in the prepa-
ration, conditioning or serving of food or drink, and base metal parts thereof.”
Upon reconsideration we have determined that the tariff classification of
the subject merchandise at issue in NY N254846 and NY N254844 is incor-
rect. Pursuant to the analysis set forth below, CBP is revoking both rulings.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as
amended by section 623 of Title VI, a notice proposing to revoke NY N254846
and NY N254844 was published on June 17, 2020, in Volume 54, Number 23
of the Customs Bulletin. No comments were received in response to the
proposed action.
FACTS:
The merchandise at issue in NY N254846, identified as Item Number
277326, is described as the “Wolfgang Puck Stainless Steel Battery Operated
Mill.” The article is comprised of electric salt and pepper grinders packaged
together as a set for retail sale. The items have a tubular-shaped housing
made of brushed stainless steel and contain a stainless steel grinder. The
articles measure approximately 2 inches in diameter and 9 inches in height.
The top of the shakers have a push-button to activate grinding.
The merchandise at issue in NY N254844, identified as Item Number
I-MTSPGMILL-B, is described as the “Wolfgang Puck Stainless Steel Battery
Powered Mill.” The article measures approximately 7 inches tall, 2.25 inches
in diameter at the top, and 3 inches in diameter at the bottom. The housing
has a clear plastic section for holding salt and pepper. The top of the housing
has two push-buttons for dispensing salt or pepper. The buttons are marked
with the letters “S” for salt, and “P” for pepper. The mill is operated by six
“AAA” batteries, which are included. The item features a ceramic blade for
grinding. The mill contains Himalayan salt and 5 blends of peppercorns.
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of
Interpretation (GRIs). GRI 1 provides that the classification of goods will be
determined according to the terms of the headings of the tariff schedule and5 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
any relative section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do
not otherwise require, the remaining GRIs 2 through 6 will then be applied
in order.
The following provisions of the HTSUS are under consideration:
8210 Hand-operated mechanical appliances, weighting 10 kg or less,
used in the preparation, conditioning or serving of food or drink,
and base metal parts thereof.
8509 Electromechanical domestic appliances, with self-contained electric
motor, other than vacuum cleaners of heading 8508; parts thereof:
The Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) constitute the official interpretation of the Harmonized System
at the international level. While neither legally binding nor dispositive, the
ENs provide a commentary on the scope of each heading of the HTSUS and
are generally indicative of the proper interpretation of these headings. See
T.D. 89–80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 8210, HTSUS, state, in pertinent part:
This heading covers non-electric mechanical appliances, generally
hand-operated, not exceeding 10 kg in weight, used in the preparation,
serving or conditioning of food or drink.
*****
The ENs to heading 8509, HTSUS, state, in pertinent part:
This heading covers a number of domestic appliances in which an electric
motor is incorporated. The term “domestic appliances” in this heading
means appliances normally used in the household. These appliances are
identifiable, according to type, by one or more characteristic features such
as overall dimensions, design, capacity, volume. The yardstick for judging
these characteristics is that the appliances in question must not operate
at a level in excess of household requirements.
*****
The appliances of this heading are of two groups (see Chapter Note 4):
(A) A limited class of articles are classified here irrespective of
their weight.
This group consists of the following only:
*****
(2) Food grinders and mixers , e.g., grinders for meat, fish, vegetables
or fruit; multi-purpose grinders (for coffee, rice, barley, split peas, etc.);
milk shakers; ice cream mixers; sorbet mixers; dough kneaders; mayon-
naise beaters; other similar grinders and mixers (including those which,
by means of interchangeable parts, can also be used for cutting or other
manipulations).
*****
In NY N254846 and NY N254844, CBP classified two styles of battery-
operated salt and pepper mills (grinders) under subheading 8210.00.00, HT-
SUS, which provides for “[H]and-operated mechanical appliances, weighting
10 kg or less, used in the preparation, conditioning or serving of food or drink,
and base metal parts thereof.” However, the text of heading 8210, HTSUS,6 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
requires that merchandise covered by the provision be “hand-operated” and
“mechanical”. Furthermore, EN 82.10 clarifies that the legal text covers only
“non-electric” mechanical appliances. Accordingly, the subject battery-
operated mills are precluded from classification in this heading.
The subject battery-operated mills in NY N254846 and NY N254844 are
household electromechanical appliances and covered by heading 8509, HT-
SUS. Specifically, the subject articles are classified in subheading 8509.40.00,
HTSUS, which provides for [E]lectromechanical domestic appliances, with
self-contained electric motor, other than vacuum cleaners of heading 8508;
parts thereof: Food grinders, processors and mixers; fruit or vegetable juice
extractors.”
HOLDING:
By application of GRIs 1 and 6, the subject battery-operated mills at issue
in NY N254846 and NY N254844 are classified under heading 8509, HTSUS,
specifically under subheading 8509.40.00, HTSUS, which provides for
“[E]lectromechanical domestic appliances, with self-contained electric motor,
other than vacuum cleaners of heading 8508; parts thereof: Food grinders,
processors and mixers; fruit or vegetable juice extractors.” The 2020 appli-
cable rate of duty is 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N254846, dated July 9, 2014, and NY N254844, dated July 22, 2014,
are hereby REVOKED.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60
days after its publication in the Customs Bulletin.
Sincerely,
CRAIG T. CLARK,
Director
Commercial and Trade Facilitation Division7 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
PROPOSED REVOCATION OF SEVEN RULING LETTERS
AND PROPOSED REVOCATION OF TREATMENT
RELATING TO THE TARIFF CLASSIFICATION OF HAND
SANITIZER
AGENCY: U.S. Customs and Border Protection, Department of
Homeland Security.
ACTION: Notice of proposed revocation of seven ruling letters, and
proposed revocation of treatment relating to the tariff classification of
hand sanitizer.
SUMMARY: Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C.
§ 1625(c)), as amended by section 623 of title VI (Customs Modern-
ization) of the North American Free Trade Agreement Implementa-
tion Act (Pub. L. 103–182, 107 Stat. 2057), this notice advises inter-
ested parties that U.S. Customs and Border Protection (CBP) intends
to revoke seven ruling letters concerning tariff classification of hand
sanitizer under the Harmonized Tariff Schedule of the United States
(HTSUS). Similarly, CBP intends to revoke any treatment previously
accorded by CBP to substantially identical transactions. Comments
on the correctness of the proposed actions are invited.
DATE: Comments must be received on or before September 4,
2020.
ADDRESS: Written comments are to be addressed to U.S.
Customs and Border Protection, Office of Trade, Regulations and
Rulings, Attention: Cammy Canedo, Regulations and Disclosure
Law Division, 90 K St., NE, 10th Floor, Washington, DC
20229–1177. Submitted comments may be inspected at the address
stated above during regular business hours. Arrangements to
inspect submitted comments should be made in advance by calling
Ms. Cammy Canedo at (202) 325–0439.
FOR FURTHER INFORMATION CONTACT: William Wittwer,
Chemicals, Petroleum, Metals and Miscellaneous Articles Branch,
Regulations and Rulings, Office of Trade, at (202) 325–0357.
SUPPLEMENTARY INFORMATION:
BACKGROUND
Current customs law includes two key concepts: informed compli-
ance and shared responsibility. Accordingly, the law imposes an obli-
gation on CBP to provide the public with information concerning the
trade community’s responsibilities and rights under the customs and
related laws. In addition, both the public and CBP share responsibil-
ity in carrying out import requirements. For example, under section8 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020 484 of the Tariff Act of 1930, as amended (19 U.S.C. § 1484), the importer of record is responsible for using reasonable care to enter, classify and value imported merchandise, and to provide any other information necessary to enable CBP to properly assess duties, collect accurate statistics, and determine whether any other applicable legal requirement is met. Pursuant to 19 U.S.C. § 1625(c)(1), this notice advises interested parties that CBP is proposing to revoke seven ruling letters pertain- ing to the tariff classification of hand sanitizer. Although in this notice, CBP is specifically referring to New York Ruling Letters (“NY”) N311037, dated April 7, 2020 (Attachment A), N304365, dated May 21, 2019 (Attachment B), N303248 dated March 16, 2019 (At- tachment C), N242763 dated July 3, 2013 (Attachment D), N233860 dated November 6, 2012 (Attachment E), N032988 dated August, 8, 2008 (Attachment F), and L89057 dated January 2, 2006 (Attach- ment G), this notice also covers any rulings on this merchandise which may exist, but have not been specifically identified. CBP has undertaken reasonable efforts to search existing databases for rul- ings in addition to the seven identified. No further rulings have been found. Any party who has received an interpretive ruling or decision (i.e., a ruling letter, internal advice memorandum or decision, or protest review decision) on the merchandise subject to this notice should advise CBP during the comment period. Similarly, pursuant to 19 U.S.C. § 1625(c)(2), CBP is proposing to revoke any treatment previously accorded by CBP to substantially identical transactions. Any person involved in substantially identical transactions should advise CBP during this comment period. An importer’s failure to advise CBP of substantially identical transac- tions or of a specific ruling not identified in this notice may raise issues of reasonable care on the part of the importer or its agents for importations of merchandise subsequent to the effective date of the final decision on this notice. In N311037, N304365, N303248, N242763, N233860, N032988, and L89057, CBP classified hand sanitizer in heading 3824, HTSUS, specifically in subheading 3824.99.92, HTSUS, which provides for “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other.” CBP has re- viewed N311037, N304365, N303248, N242763, N233860, N032988, and L89057 and has determined the ruling letters to be in error. It is now CBP’s position that hand sanitizer is properly classified, in head- ing 3808, HTSUS, specifically in subheading 3808.94.50, HTSUS,
9 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
which provides for ““Insecticides, rodenticides, fungicides, herbicides,
antisprouting products and plant-growth regulators, disinfectants
and similar products, put up in forms or packing for retail sale or as
preparations or articles (for example, sulfur-treated bands, wicks and
candles, and flypapers): Other: Disinfectants: Other.”
Pursuant to 19 U.S.C. § 1625(c)(1), CBP is proposing to revoke
N311037, N304365, N303248, N242763, N233860, N032988, and
L89057 and to revoke or modify any other ruling not specifically
identified to reflect the analysis contained in the proposed Headquar-
ters Ruling Letter (“HQ”) H310592, set forth as Attachment H to this
notice. Additionally, pursuant to 19 U.S.C. § 1625(c)(2), CBP is pro-
posing to revoke any treatment previously accorded by CBP to sub-
stantially identical transactions.
Before taking this action, consideration will be given to any written
comments timely received.
Dated: July 2, 2020
CRAIG T. CLARK,
Director
Commercial and Trade Facilitation Division
Attachments10 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
HQ H310592
CLA-2 OT:RR:CTF:TCM H310592 WMW
CATEGORY: Classification
TARIFF NO: 3808.94.50
MR. ROBERT B. BACK
FOCUS BEVERAGES B.V.
INDUSTRIESTRAAT 9
‘S HEERENBERG, 7041 GD
NETHERLANDS
RE: Revocation of N311037, N304365, N303248, N242763, N233860,
N302988 and L89057; classification of hand sanitizer
DEAR MR. BACK:
This letter is to inform you that U.S. Customs and Border Protection
(“CBP”) has reconsidered rulings New York Ruling Letter (“NY”) N311037,
dated April 7, 2020 (Attachment A), NY N304365, dated May 21, 2019
(Attachment B), NY N303248 dated March 16, 2019 (Attachment C), NY
N242763 dated July 3, 2013 (Attachment D), NY N233860 dated November
6, 2012 (Attachment E), NY N032988 dated August, 8, 2008 (Attachment F),
and NY L89057 dated January 2, 2006 (Attachment G) regarding the clas-
sification of hand sanitizer under the Harmonized Tariff Schedule of the
United States (HTSUS).
In those rulings, we classified hand sanitizer in heading 3824, HTSUS,
which provides for “Prepared binders for foundry molds or cores; chemical
products and preparations of the chemical or allied industries (including
those consisting of mixtures of natural products), not elsewhere specified.”
We have reviewed N311037, N304365, N303248, N242763, N233860,
N302988, and L89057 and found them to be incorrect with respect to the
classification of hand sanitizer. For the reasons set forth below, we are
revoking these rulings.
FACTS:
The subject merchandise was described as follows in the relevant rulings;
all are individually packaged for retail sale:
N311037: The hand sanitizer will be made of Alcohol from Rum Distil-
lated 70% v/v. It is to be used in antimicrobial applications such as hand
sanitizing. It will also contain distilled water, hydrogen peroxide, and
glycerin and isopropyl myristate.
N304365: ethyl alcohol (CAS number 64–17–5) which is 62% of the total
product. The remainder of the hand sanitizer is comprised of water,
isopropyl alcohol, glycerin, fragrance, propylene glycol, and aloe bar-
badensis leaf juice.
N303248: ethyl alcohol (CAS number 64–17–5) which is 62% of the total
product. The remainder of this hand sanitizer is comprised of water,
isopropyl alcohol, glycerin, fragrance, propylene glycol, acrylates, ami-
nomethyl propanol, isopropyl myristate, tocopheryl acetate, and caprylyl
glycol. (Aromatic ingredient but not an aromatic disinfectant.)
N242763: ethanol and biphenyl-2-ol. It is to be used for hygienic hand
disinfection. (Aromatic preservative and antifungal.) Data sheet in file11 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
shows the product is geared toward bacterial, antiviral and antifungal. It
is unclear if the biphenyl-2-ol is present as a disinfectant or as a preser-
vative and shelf extender. However, due to the low levels present it is
assumed to function as a preservative in the final solution. It is unclear
what other ingredients are present. Documents show 100 gram solution
contains 78.2 grams ethanol and 0.1 grams biphenyl- 2-ol. Balance of
ingredients are not known at this time and are assumed to be water or
other inactive ingredients. We note that product literature indicates it is
geared toward elimination of Norovirus.
N233860: alcohol, water, and minimal amounts of carbomer, PEG-12
dimethicone, triethanolamine, tocopheryl acetate, acid blue 9, acid yellow
23, and a fragrance.
N032988: 62% ethyl alcohol, 35.6% deionized water, and minimal
amounts of glycerin, propylene glycol, aloe barbadensis gel, carbomer,
Vitamin E, triethanolamine and a fragrance.
L89057: ethyl alcohol, water, glycerin, isopropyl myristate, propylene
glycol, tocopheryl acetate (less than 2%), aminomethyl propanol, and
carbomer.
ISSUE:
Whether the subject merchandise is classified in heading 3824, HTSUS, as
a chemical preparation not elsewhere specified or included; or in heading
3808, HTSUS, as disinfectants and similar products.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules
of Interpretation (GRI). GRI 1 provides that classification shall be deter-
mined according to the terms of the headings of the tariff schedule and any
relative section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do
not otherwise require, the remaining GRIs 2 through 6 may then be applied
in order.
The HTSUS headings at issue are as follows:
3808: Insecticides, rodenticides, fungicides, herbicides, antisprouting
products and plant-growth regulators, disinfectants and similar products,
put up in forms or packing for retail sale or as preparations or articles (for
example, sulfur-treated bands, wicks and candles, and flypapers):
3824: Prepared binders for foundry molds or cores; chemical products and
preparations of the chemical or allied industries (including those consist-
ing of mixtures of natural products), not elsewhere specified or included:
******
Section VI note 2 provides that:
Subject to note 1 above, goods classifiable in heading 3004, 3005, 3006,
3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being
put up in measured doses or for retail sale are to be classified in those
headings and in no other heading of the tariff schedule.
******12 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
The Harmonized Commodity Description and Coding System (HS) Ex-
planatory Notes (“ENs”) constitute the official interpretation of the HS. While
not legally binding or dispositive, the ENs provide a commentary on the scope
of each heading of the HS at the international level, and are generally
indicative of the proper interpretation of these headings. See T.D. 89–80, 54
Fed. Reg. 35127 (August 23, 1989).
EN 38.08 provides, in pertinent part, as follows:
(IV) Disinfectants
Disinfectants are agents which destroy or irreversibly inactivate
undesirable bacteria, viruses or other micro-organisms, generally on
inanimate objects.
Disinfectants are used, for example, in hospitals for cleaning walls,
etc., or sterilizing instruments. They are also used in agriculture for
disinfecting seeds and in the manufacture of animal feeds to control
undesirable micro-organisms.
The group includes sanitisers, bacteriostats and sterilisers.
******
Heading 3824 specifically notes that it only describes articles that are not
elsewhere specified or included. Therefore, if the above described articles are
classified in heading 3808, HTSUS, they cannot be classified in heading 3824,
HTSUS.
Heading 3808 specifically provides for the instant products as a disinfec-
tant. Alcohol in sufficient concentration destroys or irreversibly inactivates
undesirable bacteria, viruses or other micro-organisms. All of the hand sani-
tizers contain significant amounts of alcohol, usually ethyl alcohol. Addition-
ally, in accordance with Section VI note 2, disinfectants put up for retail sale
are to only be classified in heading 3808 and in no other heading of the tariff
schedule. The ENs do not persuade us otherwise. While the EN notes disin-
fectants are used “generally for” disinfecting hard surfaces such as table tops
or operating tables, this guidance does not exclude disinfectants formulated
for use on the hands. This EN also includes “sanitisers.”
Pursuant to the above analysis, the subject hand sanitizer is classifiable in
heading 3808, HTSUS, as a disinfectant or similar product put up in forms or
packing for retail sale.
HOLDING:
By application of GRI 1, the subject hand sanitizer is classified in heading
3808, HTSUS, specifically subheading 3808.94.50, HTSUS, which provides
for “Insecticides, rodenticides, fungicides, herbicides, antisprouting products
and plant-growth regulators, disinfectants and similar products, put up in
forms or packing for retail sale or as preparations or articles (for example,
sulfur-treated bands, wicks and candles, and flypapers): Other: Disinfec-
tants: Other.” The 2020 column one, general rate of duty is 5% ad valorem.
Duty rates are provided for your convenience and subject to change. The
text of the most recent HTSUS and the accompanying duty rates are provided
at www.usitc.gov.13 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
EFFECT ON OTHER RULINGS:
NY N311037, dated April 7, 2020, NY N304365, dated May 21, 2019, NY
N303248, dated March 16, 2019, NY N242763, dated July 3, 2013, NY
N233860, dated November 6, 2012, NY N032988, dated August 8, 2008, and
NY L89057, dated January 2, 2006, are hereby revoked.
Sincerely,
CRAIG T. CLARK,
Director
Commercial and Trade Facilitation Division
Cc: Jake Carnahan Marcy Amberg
Casad Company, Inc. Laufer Group International
450 S 2nd St 1446 Taney Street
Coldwater, OH 45822 N. Kansas City, MO 64116
Patti Cordo Robert Pfreinder
OIA Global Allied International Development
2345 Vauxhall Rd. 3 Steuben Drive
Union, NJ 07083 Jericho, NY 11753
Karma Ellen Ruiz
President
World Wise Consulting, Inc.
1867 NW 97th Avenue
Suite 101
Doral, FL 33172
Ted Conlon
Fourstar Group USA, Inc.
189 Main St., Suite 31
Milford, MA 0175714 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
N311037
April 7, 2020
CLA-2–38:OT:RR:NC:N3:140
CATEGORY: Classification
TARIFF NO.: 3824.99.9297
MR. ROBERT B. BACK
FOCUS BEVERAGES B.V.
INDUSTRIESTRAAT 9
’S HEERENBERG, 7041 GD
NETHERLANDS
RE: The tariff classification of Hand Sanitizer from Netherlands
DEAR MR. BACK:
In your letter dated April 02, 2020, you requested a tariff classification
ruling.
The subject product is Hand Sanitizer. It will be packed in either 50 ml
containers, 750 ml bottles, 1-liter bottles or 1.75-liter Bottles.
The hand sanitizer will be made of Alcohol from Rum Distillated 70 % v/v.
It is to be used in antimicrobial applications such as hand sanitizing. It will
also contain distilled water, hydrogen peroxide, glycerin and isopropyl
myristate.
The applicable subheading for the Hand Sanitizer in 50 ml, 750 ml, 1-liter
and 1.75 liter containers will be 3824.99.9297, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for: “Prepared binders for
foundry molds or cores; chemical products and preparations of the chemical
or allied industries (including those consisting of mixtures of natural prod-
ucts), not elsewhere specified or included: Other: Other: Other: Other: Other:
Other.” The rate of duty will be 5%
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Paul Hodgkiss at Paul.Hodgkiss@cbp.dhs.gov.
Sincerely,
STEVEN A. MACK
Director
National Commodity Specialist Division15 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
N304365
May 21, 2019
CLA-2–38:OT:RR:NC:N3:139
CATEGORY: Classification
TARIFF NO.: 3824.99.9297; 9903.88.03
JAKE CARNAHAN
CASAD COMPANY, INC.
450 S 2ND ST
COLDWATER OH 45822
RE: The Tariff Classification of Hand Sanitizers from China
DEAR MR. CARNAHAN:
In your letter dated May 15, 2019, you requested a tariff classification
ruling. We have received and reviewed the samples of each product. The
samples will not be returned to you.
The first product is identified as an Instant Hand Sanitizer Spray for retail
sale. It comes in a clear pen-like plastic tube with a sprayer on top which is
covered by an elongated plastic cap with a clip. The liquid sanitizer is
comprised of the active ingredient, ethyl alcohol (CAS number 64–17–5)
which is 62% of the total product. The remainder of the hand sanitizer is
comprised of water, isopropyl alcohol, glycerin, fragrance, propylene glycol,
and aloe barbadensis leaf juice.
The second product is a hand sanitizer in a 2 ounce plastic bottle with flip
lid for retail sale. This hand sanitizer is comprised of the active ingredient,
ethyl alcohol (CAS number 64–17–5) which is 62% of the total product. The
remainder of this hand sanitizer is comprised of water, isopropyl alcohol,
glycerin, fragrance, propylene glycol, triethanolamine, and aloe barbadensis
leaf juice.
The applicable subheading for the Instant Hand Sanitizer Spray and the
Hand Sanitizer in the 2 ounce plastic bottle with flip lid will be 3824.99.9297,
HTSUS, which provides for: Prepared binders for foundry molds or cores;
chemical products and preparations of the chemical or allied industries (in-
cluding those consisting of mixtures of natural products), not elsewhere
specified or included: Other: Other: Other: Other: Other: Other. The rate of
duty will be 5%.
Effective July 6, 2018, the Office of the United States Trade Representative
(USTR) imposed an additional tariff on certain products of China classified in
the subheadings enumerated in Section XXII, Chapter 99, Subchapter III
U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective
August 23, 2018, on products classified under the subheadings enumerated in
Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subse-
quently, the USTR imposed further tariffs, effective September 24, 2018, on
products classified under the subheadings enumerated in Section XXII,
Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For
additional information, please see the relevant Federal Register notices
dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and
September 21, 2018 (83 F.R. 47974). Products of China that are provided for
in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classi-
fied in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note
20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be16 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
subject to antidumping, countervailing, or other duties, fees and charges that
apply to such products, as well as to those imposed by the aforementioned
Chapter 99 subheadings.
Products of China classified under subheading, HTSUS, unless specifically
excluded, are subject to the additional 10 percent ad valorem rate of duty. At
the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.03, in addition to subheading 3824.99.9297, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reason-
able care in monitoring the status of goods covered by the Notice cited above
and the applicable Chapter 99 subheading.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Patrick Day at patrick.day@cbp.dhs.gov.
Sincerely,
STEVEN A. MACK
Director
National Commodity Specialist Division17 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
N303248
March 6, 2019
CLA-2–38:OT:RR:NC:N3:139
CATEGORY: Classification
TARIFF NO.: 3824.99.9297
PATTI CORDO
OIA GLOBAL
2345 VAUXHALL RD
UNION NJ 07083
RE: The tariff classification of hand sanitizer from Turkey
DEAR MS. CORDO:
In your letter dated March 1, 2019, you requested a tariff classification
ruling on behalf of your client, Delta Brands Inc.
The product identified is a hand sanitizer for retail sale. This hand sani-
tizer, Lucky Super Soft brand, is comprised of the active ingredient, ethyl
alcohol (CAS number 64–17–5) which is 62% of the total product. The re-
mainder of this hand sanitizer is comprised of water, isopropyl alcohol,
glycerin, fragrance, propylene glycol, acrylates, aminomethyl propanol, iso-
propyl myristate, tocopheryl acetate, and caprylyl glycol.
The applicable subheading for the Lucky Super Soft hand sanitizer will be
3824.99.9297, HTSUS, which provides for: Prepared binders for foundry
molds or cores; chemical products and preparations of the chemical or allied
industries (including those consisting of mixtures of natural products), not
elsewhere specified or included: Other: Other: Other: Other: Other: Other.
The rate of duty will be 5%.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Patrick Day at patrick.day@cbp.dhs.gov.
Sincerely,
STEVEN A. MACK
Director
National Commodity Specialist Division18 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
N242763
July 3, 2013
CLA-2–38:OT:RR:NC:2:239
CATEGORY: Classification
TARIFF NO.: 3824.90.9290
KARMA ELLEN RUIZ
PRESIDENT
WORLD WISE CONSULTING, INC.
1867 NW 97TH AVENUE
SUITE 101
DORAL, FL 33172
RE: The tariff classification of arcana® des liquid hand sanitizer from Den-
mark
DEAR MS. RUIZ:
In your letter dated June 5, 2013, you requested a tariff classification
ruling on behalf of your client Blue Waters Shipping.
arcana® des is a liquid hand sanitizer. The hand sanitizer, imported in a
500 milliliter bottle with a pump dispenser, is a formulated product contain-
ing ethanol and biphenyl-2-ol. It is to be used for hygienic hand disinfection.
The applicable subheading for the arcana® des hand sanitizer will be
3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Chemical products and preparations of the chemical or
allied industries (including those consisting of mixtures of natural products),
not elsewhere specified or included: Other: Other: Other: Other: Other:
Other. The rate of duty will be 5 percent ad valorem.
Perfumery, cosmetic, and toiletry products are subject to the requirements
of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act
(FPLA), which are administered by the U.S. Food and Drug Administration.
Questions regarding FDA requirements may be addressed to the U.S. Food
and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch
Parkway, College Park, MD 20740–3835, telephone number 888–463–6332,
or by visiting their website at: www.fda.gov.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Laureen Tsang at (646) 733–3032.
Sincerely,
THOMAS J. RUSSO
Director
National Commodity Specialist Division19 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
N233860
November 6, 2012
CLA-2–38:OT:RR:NC:2:239
CATEGORY: Classification
TARIFF NO.: 3824.90.9290; 3926.90.9980
MR. TED CONLON
FOURSTAR GROUP USA, INC.
189 MAIN ST., SUITE 31
MILFORD, MA 01757
RE: The tariff classification of a hand sanitizer with silicone holder from
China
DEAR MR. CONLON:
In your letter dated October 1, 2012, you requested a tariff classification
ruling for a hand sanitizer and silicone holder.
The hand sanitizer, imported in a one ounce bottle, is a formulated product
containing ethyl alcohol, water, and minimal amounts of carbomer, PEG-12
dimethicone, triethanolamine, tocopheryl acetate, acid blue 9, acid yellow 23,
and a fragrance. The silicone holder is designed to fit a portable sanitizer
bottle. The holder fits like a frame around the bottle, leaving each of the
panels exposed. The flexible nature of the molded silicone holder allows it to
be manipulated to fit onto the bottle. The holder incorporates a ring or strap
on the top to allow it to be attached to another article, such as a belt loop, a
purse strap or a backpack. The holder is available in various styles, from
plain designs to character designs.
The applicable subheading for the hand sanitizer, if imported separately,
will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HT-
SUS), which provides for Chemical products and preparations of the chemical
or allied industries (including those consisting of mixtures of natural prod-
ucts), not elsewhere specified or included: Other: Other: Other: Other: Other:
Other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the silicone holder, if imported separately,
will be 3926.90.9980, HTSUS, which provides for other articles of plastics,
other. The rate of duty will be 5.3 percent ad valorem.
Imported together, the hand sanitizer and silicone holder are considered a
set for tariff classification purposes. Classification will be in accordance with
GRI 3(c), HTSUS, which requires, in part, that the item be classified in the
heading which occurs last in numerical order among those that merit equal
consideration. Therefore, the applicable subheading will be 3926.90.9980,
HTSUS, which provides for other articles of plastics, other. The rate of duty
will be 5.3 per cent ad valorem.
Perfumery, cosmetic, and toiletry products are subject to the requirements
of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act
(FPLA), which are administered by the U.S. Food and Drug Administration.
Questions regarding FDA requirements may be addressed to the U.S. Food
and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch
Parkway, College Park, MD 20740–3835, telephone number 888–463–6332,
or by visiting their website at: www.fda.gov.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.20 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding chapter 38, contact National
Import Specialist Richard Dunkel at (646) 733–3032. Questions regarding
chapter 39 should be directed to National Import Specialist Joan Mazzola at
(646) 733–3023.
Sincerely,
THOMAS J. RUSSO
Director
National Commodity Specialist Division21 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
N032988
August 8, 2008
CLA-2–38:OT:RR:E:NC:2:239
CATEGORY: Classification
ARIFF NO.: 3824.90.9290
MS. MARCY AMBERG
LAUFER GROUP INTERNATIONAL
1446 TANEY STREET
N. KANSAS CITY, MO 64116
RE: The tariff classification of SPA Originals® “Instant Hand Sanitizer” from
China
DEAR MS. AMBERG:
In your letter dated July 9, 2008, you requested a tariff classification ruling
for an instant hand sanitizer on behalf of your client Custom Solutions Inc.
The SPA Originals® “Instant Hand Sanitizer” is a formulated product
containing 62% ethyl alcohol, 35.6% deionized water, and minimal amounts
of glycerin, propylene glycol, aloe barbadensis gel, carbomer, Vitamin E,
triethanolamine and a fragrance. According to the submitted label, the hand
sanitizer is indicated for use to help reduce bacteria on the skin that could
cause disease. The presence of Vitamin E and aloe aids in moisturizing the
skin. The product will be packaged for retail sale in 8 fluid ounce bottles.
The applicable subheading for the SPA Originals® “Instant Hand Sani-
tizer” will be 3824.90.9290, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for Prepared binders for foundry molds or cores;
chemical products and preparations of the chemical or allied industries (in-
cluding those consisting of mixtures of natural products), not elsewhere
specified or included: Other. The rate of duty will be 5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Richard Dunkel at 646–733–3032.
Sincerely,
ROBERT B. SWIERUPSKI
Director
National Commodity Specialist Division22 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
NY L89057
January 3, 2006
CLA-2–38:RR:NC:2:239 L89057
CATEGORY: Classification
TARIFF NO.: 3824.90.9190
MR. ROBERT PFRIENDER
ALLIED INTERNATIONAL DEVELOPMENT
3 STEUBEN DRIVE
JERICHO, NY 11753
RE: The tariff classification of an “Instant Hand Sanitizer” from China.
DEAR MR. PFRIENDER:
In your letter dated November 25, 2005, you requested a tariff classification
ruling for an “Instant Hand Sanitizer” which you have stated has a chemical
composition of ethyl alcohol, water, glycerin, isopropyl myristate, propylene
glycol, tocopheryl acetate (less than 2%), aminomethyl propanol, and car-
bomer. The sanitizer will be packaged in plastic bottles and will be used for
cleansing and protection against bacteria.
The applicable subheading will be 3824.90.9190, Harmonized Tariff Sched-
ule of the United States (HTS), which provides for foundry molds or cores:
chemical products and preparations of the chemical or allied industries (in-
cluding those consisting of mixtures of natural products), not elsewhere
specified or included: other. The rate of duty will be 5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Andrew Stone at 646–733–3032.
Sincerely,
ROBERT B. SWIERUPSKI
Director,
National Commodity Specialist Division23 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
PROPOSED REVOCATION OF TWO RULING LETTERS
AND PROPOSED REVOCATION OF TREATMENT
RELATING TO THE TARIFF CLASSIFICATION OF
DISPOSABLE BIBS, CHANGING PADS, AND POTTY
TOPPERS
AGENCY: U.S. Customs and Border Protection, Department of
Homeland Security.
ACTION: Notice of proposed revocation of two ruling letters, and
proposed revocation of treatment relating to the tariff classification of
disposable bibs, changing pads and potty toppers.
SUMMARY: Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C.
§ 1625(c)), as amended by section 623 of title VI (Customs Modern-
ization) of the North American Free Trade Agreement Implementa-
tion Act (Pub. L. 103–182, 107 Stat. 2057), this notice advises inter-
ested parties that U.S. Customs and Border Protection (CBP) intends
to revoke two ruling letters concerning tariff classification of dispos-
able bibs, changing pads, and potty toppers under the Harmonized
Tariff Schedule of the United States (HTSUS). Similarly, CBP intends
to revoke any treatment previously accorded by CBP to substantially
identical transactions. Comments on the correctness of the proposed
actions are invited.
DATE: Comments must be received on or before September 4,
2020.
ADDRESS: Written comments are to be addressed to U.S.
Customs and Border Protection, Office of Trade, Regulations and
Rulings, Attention: Trade and Commercial Regulations Branch, 90
K St., NE, 10th Floor, Washington, DC 20229–1177. Submitted
comments may be inspected at the address stated above during
regular business hours. Arrangements to inspect submitted
comments should be made in advance by calling Ms. Cammy
Canedo Clark at (202) 325–0439.
FOR FURTHER INFORMATION CONTACT: Andrew Levey,
Chemicals, Petroleum, Metals and Miscellaneous Classification
Branch, Regulations and Rulings, Office of Trade, at (202)
325–3298.
SUPPLEMENTARY INFORMATION:
BACKGROUND
Current customs law includes two key concepts: informed compli-
ance and shared responsibility. Accordingly, the law imposes an obli-
gation on CBP to provide the public with information concerning the24 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020 trade community’s responsibilities and rights under the customs and related laws. In addition, both the public and CBP share responsibil- ity in carrying out import requirements. For example, under section 484 of the Tariff Act of 1930, as amended (19 U.S.C. § 1484), the importer of record is responsible for using reasonable care to enter, classify and value imported merchandise, and to provide any other information necessary to enable CBP to properly assess duties, collect accurate statistics, and determine whether any other applicable legal requirement is met. Pursuant to 19 U.S.C. § 1625(c)(1), this notice advises interested parties that CBP is proposing to revoke two ruling letters pertaining to the tariff classification of disposable bibs, changing pads, and potty toppers. Although in this notice, CBP is specifically referring to New York Ruling Letter (“NY”) N243080, dated December 19, 2013 (At- tachment A) and NY N256859, dated September 26, 2014 (Attach- ment B), this notice also covers any rulings on this merchandise which may exist, but have not been specifically identified. CBP has undertaken reasonable efforts to search existing databases for rul- ings in addition to the two identified. No further rulings have been found. Any party who has received an interpretive ruling or decision (i.e., a ruling letter, internal advice memorandum or decision, or protest review decision) on the merchandise subject to this notice should advise CBP during the comment period. Similarly, pursuant to 19 U.S.C. § 1625(c)(2), CBP is proposing to revoke any treatment previously accorded by CBP to substantially identical transactions. Any person involved in substantially identical transactions should advise CBP during this comment period. An importer’s failure to advise CBP of substantially identical transac- tions or of a specific ruling not identified in this notice may raise issues of reasonable care on the part of the importer or its agents for importations of merchandise subsequent to the effective date of the final decision on this notice. In NY N243080 and NY N256859, CBP classified disposable bibs, changing pads and potty toppers in heading 9619, HTSUS, specifi- cally in subheading 9619.00.11, HTSUS, which provides for “sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Of paper pulp.” CBP has reviewed NY N243080 and NY N256859 and has determined the ruling letters to be in error. It is now CBP’s position that disposable bibs, changing pads and potty toppers are properly classified, in heading 4818, HT- SUS, specifically in subheading 4818.50.00, HTSUS, which provides for “as articles of apparel and clothing accessories of paper pulp,
25 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
paper, cellulous wading or webs of cellulose fibers..” and 4818.90.00,
HTSUS, “as other articles of paper pulp, paper, cellulous wading or
webs of cellulose fibers.”
Pursuant to 19 U.S.C. § 1625(c)(1), CBP is proposing to revoke NY
N243080 and NY N256859 and to revoke or modify any other ruling
not specifically identified to reflect the analysis contained in the
proposed Headquarters Ruling Letter (“HQ”) H291001, set forth as
Attachment C to this notice. Additionally, pursuant to 19 U.S.C. §
1625(c)(2), CBP is proposing to revoke any treatment previously ac-
corded by CBP to substantially identical transactions.
Before taking this action, consideration will be given to any written
comments timely received.
CRAIG T. CLARK,
Director
Commercial and Trade Facilitation Division
Attachments26 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
N243080
December 19, 2013
CLA-2–96:OT:RR:NC:2 234
CATEGORY: Classification
TARIFF NO.: 9619.00.1100
MS. LYNN MARSHALL
HAMCO
P.O. BOX 1028
GONZALES, LA 70707
RE: The tariff classification of disposable bibs, disposable potty toppers and
disposable changing pads from China
DEAR MS. MARSHALL:
In your letter received July 12, 2013, you requested a tariff classification
ruling. We apologize for the delay as we were awaiting lab analysis.
The samples submitted are as follows:
1. The first sample consists of a combination pack of 6 disposable bibs
and 12 wet wipes. The front of the combination bag has two sepa-
rate compartments. The top compartment holds the dry disposable
bibs and the bottom compartment holds the wet wipes. The combi-
nation pack is folded in half at a seam and inserted into a separate
paperboard packing sleeve. Each of the combination packs compart-
ments has a re-sealable flap closure. The items are packaged and
sold for retail sale as a set.
2. The second sample consists of a combination pack of 6 disposable
potty toppers and 12 wet wipes. The front of the combination bag
has two separate compartments. The top compartment holds the
dry disposable potty toppers and the bottom compartment holds the
wet wipes. The combination pack is folded in half at a seam and
inserted into a separate paperboard packing sleeve. Each of the
combination packs compartments has a re-sealable flap closure.
The items are packaged and sold for retail sale as a set.
3. The third sample consists of a combination pack of 6 disposable
changing pads and 12 wet wipes. The front of the combination bag
has two separate compartments. The top compartment holds the
dry disposable changing pads and the bottom compartment holds
the wet wipes. The combination pack is folded in half at a seam and
inserted into a separate paperboard packing sleeve. Each of the
combination packs compartments has a re-sealable flap closure.
The items are packaged and sold for retail sale as a set.
Based upon the nature of the components and their use, it is the opinion of
this office that no single item imparts the essential character. Therefore
classification will be in accordance with GRI 3c, Harmonized Tariff Schedule
of the United States (HTSUS), which requires, in part, that the item be
classified in the heading which occurs last in numerical order among those27 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
which merit equal consideration. In this case the absorbent paper pulp found
in the disposable bibs, disposable potty toppers and disposable changing pads
appear last in the tariff.
The applicable subheading for the disposable bibs, disposable potty toppers
and disposable changing pads will be 9619.00.1100, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for Sanitary towels
(pads) and tampons, diapers and diaper liners for babies and similar articles,
of any material: Of paper pulp. The rate of duty will be Free.
This merchandise may be subject to the requirements of the Toxic Sub-
stances Control Act (TSCA), which are administered by the U.S. Environ-
mental Protection Agency. Information on the TSCA can be obtained by
contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480,
Washington, D.C., by telephone at (202) 554–1404, or by visiting their web-
site at www.epa.gov.
Perfumery, cosmetic, and toiletry products are subject to the requirements
of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act
(FPLA), which are administered by the U.S. Food and Drug Administration.
Questions regarding FDA requirements may be addressed to the U.S. Food
and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch
Parkway, College Park, MD 20740–3835, telephone number (301) 436–1130.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Albert Gamble at (646) 733–3037.
Sincerely,
GWENN KLEIN KIRSCHNER
Acting Director
National Commodity Specialist Division28 CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 30, AUGUST 5, 2020
N256859
September 26, 2014
CLA-2–96:OT:RR:NC:N4:234
CATEGORY: Classification
TARIFF NO.: 9619.00.1100
MS. LYNN MARSHALL
HAMCO INC.
P.O. BOX 1028
GONZALES, LA 70707
RE: The tariff classification of Adult Disposable Special Needs Bib from
China
DEAR MS. MARSHALL:
In your letter dated August 25, 2014, you requested a tariff classification
ruling.
You submitted a sample identified as an Adult Disposable Special Needs
Bib. You state that the adult bib is constructed of 22% nonwoven polypropyl-
ene, 27% polyethylene film and 51% paper. The bib measures approximately
29 inches in width by 15 inches in length. It is designed to cover the torso and
is secured around the neck with a piece of tape. You stated in your letter that
the bib is designed for one–time use. These bibs will be sold to hospitals and
home care facilities.
The applicable subheading for the Adult Disposable Special Needs Bib will
be 9619.00.1100, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Sanitary towels (pads) and tampons, diapers and diaper
liners for babies and similar articles, of any material: Of paper pulp. The rate
of duty will be Free.
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts
This merchandise may be subject to the requirements of the Toxic Sub-
stances Control Act (TSCA), which are administered by the U.S. Environ-
mental Protection Agency. Information on the TSCA can be obtained by
contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480,
Washington, D.C., by telephone at (202) 554–1404, or by visiting their web-
site at www.epa.gov.
Perfumery, cosmetic, and toiletry products are subject to the requirements
of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act
(FPLA), which are administered by the U.S. Food and Drug Administration.
Questions regarding FDA requirements may be addressed to the U.S. Food
and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch
Parkway, College Park, MD 20740–3835, telephone number (301) 436–1130.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact National
Import Specialist Albert Gamble at albert.gamble@cbp.dhs.gov.
Sincerely,
GWENN KLEIN KIRSCHNER
Director
National Commodity Specialist DivisionYou can also read
